ERISA: A Comprehensive Guide, Second Edition provides a comprehensive and authoritative analysis of the principal statutory provisions of ERISA And The corresponding provisions of the Internal Revenue Code dealing with employee benefits. The Second Edition discusses and explains the multitude of regulations, rulings, and interpretations issued by: The Department of the Treasury the Internal Revenue Service the Department of Labor And The Pension Benefit Guaranty Corporation an explanation of ERISA And The subsequent legislation amending or supplementing ERISA. What's New in the Second Edition : A new chapter on voluntary correction methods has been added to reflect the innovative (and extra-statutory) approach now used by the IRS and DOL for dealing with plan administrative errors. In addition, reflecting the dynamic developments in their respective areas, many chapters have been completely or substantially rewritten. The chapters describing the most significant changes cover the following topics: Plan qualification Actuarial cost methods Preemption COBRASchneider, Paul J. is the author of 'Erisa A Comprehensive Guide' with ISBN 9780735527546 and ISBN 0735527547.